摘要
目前,我国经济发展步入"新常态"时期,经济结构以及经济发展的环境变化推动着企业的制度改革,进行国有企业经济责任审计,是在新形势下贯彻落实从严治党的有效措施,是从根源上预防和打击腐败现象的有效途径之一。国有企业经济责任审计环境的快速转变,经济责任审计问题也层出不穷,制约国有企业的发展壮大。以国有企业内部领导干部作为经济责任审计对象,发现国有企业经济责任审计存在的问题,只有探索新型多样的工作方法、建立科学全面的评价指标体系、依法公正界定企业领导干部经济责任、强化职业素质的综合培养、完善国企监管考核体制等途径才能精准审计预防腐败。
At present, China’s economic development has entered the era of “new normal”. The economic structure and environmental changes in economic development have promoted the institutional reforms of enterprises and carried out economic responsibility audits of state-owned enterprises. This is an effective measure to implement strict administration of the Communist Party of China under the new situation. The rapid changes in the audit environment of state-owned enterprises’ economic responsibility and the issue of economic responsibility audit have also emerged in an endless stream, restricting the state-owned enterprises. The paper, taking the state-owned enterprises’ internal leading cadres as the object of economic responsibility audit, discusses the definition, main contents, objectives and development trend of the audit of the economic responsibility of state-owned enterprises, analyzes the problems in the audit of the economic responsibility of state-owned enterprises, explores new and diverse methods of work, and establishes scientific and comprehensive evaluation index system, legal definition of the economic responsibilities of the leading cadres to strengthen the comprehensive training of professional quality, perfect the supervision and evaluation system for state-owned enterprises and advance the announcement of corporate audit information results.
作者
王喜荣
石欣欣
WANG Xi-rong;SHI Xin-xin(School of Management, Yulin University, Yulin 719000, China)
出处
《榆林学院学报》
2019年第3期71-74,共4页
Journal of Yulin University
关键词
新常态
国有企业
经济责任审计
new normal
state-owned enterprise
economic responsibility audit
